اليوم الأحد الموافق : 17 - يناير - 2021


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Part Eight
Conditions of Duties in Abeyance
Section Three
  B- Genuine warehouses
  Article (106) : The establishment of a genuine warehouses shall be permitted by resolution of the minister upon the proposal of the Chairman of the Authority. In this resolution the place of the warehouse, the body charged with its management, the conditions of investment, storage fees and other expenses, the porterage due to the Customs Authority, the guarantees that must be submitted and other provisions related thereto shall be determined.
  Article (107) : Goods may remain in the genuine warehouses for two years and may be extended by another year, when necessary, on the basis of an application approved by the Customs Authority.
  Article (108) : In the genuine warehouse the storage of designated prohibited goods, explosives and similar materials, inflammable materials , products bearing false markings and goods that appear to be damaged and those whose presence in the warehouse entails danger or may endanger the quality of other products, goods whose storage requires special installations and waste goods, unless the warehouse is specified for that, shall not be permitted.
  Article (109) : The Customs Department shall have the right of control over the genuine warehouses managed by other bodies. The Customs Department shall not be deemed responsible for what happens of loss, shortage, impairment or change of goods. The body that invests in the warehouse alone shall be responsible for the goods deposited therein in accordance with the provisions of laws in force.
  Article (110) : The body investing in the genuine warehouse shall take the place of the owners of the goods deposited with it before the Customs Department as regards all of their obligations for the deposit of such goods.
  Article (111) : Upon expiry of the deposit period provided for in Article (107) of this law the customs Department shall have the right to sell the goods deposited in the genuine warehouse unless its owners undertake their re-export or place them for consumption. Such sale shall take place one month after the date of warning of the investing body and the owner of the goods or his legal representative.
  The outcome of the sale, following deduction of various expenses, duties and taxes, shall be held as a trust in the fund Customs Department for a period of two years to be handed over to the persons concerned. If the person concerned or his heirs or whosever deputes for them do not show upon announcement shall be made through the information media for three successive days. If none of them appears following three months after the date of the announcement the sale outcome shall become property of the public treasury in a final manner.
  Article (112) : The following operations shall be permitted in the genuine warehouse under the supervision and following the approval of the Customs Department:-
  a. Mixture of foreign with other foreign and local products with the purpose of re-export only. In such cases, the placing of special markings on the wrappings and allocating an independent place for these products in the warehouse shall be a condition.
  b. Removal of wrapping, transfer from one container to another, collection or division of parcels and the undertaking of all works which are intended to maintain the products, improve their appearance or facilitate their marketing.
  Article (113) : Customs duties and taxes and other fees and taxes shall be collected on the full quantities of goods that have been deposited. The body investing in the warehouse shall be responsible for these duties and taxes in the event of an increase, shortage, loss or change of goods, apart from the fines that are imposed by the Customs Department.
  Customs duties and other fees and taxes shall not be due if the shortage in goods or loss result from a force majeure, fatalist accident or as a result of natural causes. Customs duties, other fees and taxes and fines on excess quantities, lower, lost or changed quantities remain due on the investing body even in the presence of a causer whose responsibility has been proved.
  Article (114) : Goods may be transferred from one genuine warehouse to another genuine warehouse or to a customs center in accordance with statements of guaranteed obligations. The signatories of such obligations must produce within a period determine by the Customs Authority acertificate showing the entry of such goods into a genuine warehouse or customs centers for storage, placing for consumption or according to another customs condition.